Staunton spectator. [volume] (Staunton, Va.) 1849-1896, 1887-03-23

Esti mated annual expenses of Gov
ernment, not including interests 81 ,914, ISL 8
TInterest on State bonds held by in
stitutious of learning, which
bonds. it is supposed, will not be
funded into Ridd debergers.......... 142,93S 3
$685.. .l1s 6.
*Reassessment is made every five years, ant
costs $4,000.
This sum 5000 900, will be appropriated fol
five years yet to complete the payment of these
arrearages.
tThe cost of Legislature since December LIST
1851, has been 1927 ,559.05, averaging an annua
cost of S65 5l1 81.
at takes s225 600 to give $50 to each disabled
soldier. If a,d is given once in five years, il
averages $4,000 per year.
tit these bonds are not funded and all the
other Indebtedness of the. State is funded in
Riddleberger bonds. the interest on Riddles
will be S654.OO0
The laws enacted on this subject by the
Legislature would have been ample to Sc
cure the collection of the taxes and to reg
ulate the reception of such coupons as
might have been offered, but they became
in measure imperative under the decis-
ions of the Supreme Court of the United
States in Poindexter as. Greenhow, and
Barry ys. Edmonds, and suits to recover
damages against the officers were main
tanned in the Circuit Court of the United
States. The Attorney General finally de-
clined to advise the collecting officers to
continue to execute the law, and while
some Of them have declined longer to do
so, others without positively refusing have
taken no further action in the matter of
levyiug on persons who have rendered cOu-
pons in payment of their taxes, and whe
refused to surrsnder them fer Identification
and verifcation as prescribed by act of
January IA, 1882.
1t may be said, that it was clearly shown
that juries would not grant in the cases
brought before the Circuit Court of the
United States punitive or excessive dam
ages, but actual damages only, and that an
Indemnity Board had been created for the
purpose of preventing any loss to the col
lecting officers by said decisions. Neither
was it held that the bondsmen of the COL
lectors are in any way liable, for under the
peculiarities of these decisions it had
been announced that State officer carry
ina ont the laU of the State is not a State
officer, but an individual trespasser-and it
follows that his bondsmen are not liable for
damages, except for his acts as an officer of
the State. AS soon as this state of things
became manifest more persons rendered
coupons for their taxes and licenses than
before, showing that the law passed to OBJ
struct the flow of coupons into the treasury
had been up to that time effective. By re-
turns lately made the Auditor Of Public
Accounts, from July 1st to December 1st,
1886, it appears that in fifty-five counties
and twelve cities of the Commonwealth,
upwards Of three thousand persons have
rendered coupons for their taxes and IL
censes to the amount of $105, ,295.11.
The Executive has been powerless to
execute the law, because no authority was
vested in him to remove the collectors who
declined to carry out the instructions of the
Legislature, and to substitute for them
others who would, until the people could
remedy the matter by election. In this as
pect Of affairs the cash revenue must de-
pend upon the voluntary contribution of
the people, many of whom will be justly
aggrieved by the fact that seme persons are
permitted to pay their taxes in coupons at
half price or less, whilst other and poorer
citizens are forced to pay theirs in cash.
The coupons past due and unpaid or the
1st of January, 1885, if not put in the hands
of the people, will amount to s., 935, 016 so.
Up to the period of this attitude taken by
certain treasurers, there had been marked
decrease in the amount of coupons forced into
the Treasury, being for the years 1856
an average of $53, 900, as against S173, ,00O
for 1884. The sum Of past-due coupons
forced into the Treasury i'll all suits against
the State to be relieved by the Indemnity
Board had been only $35, 500, whilst $3,-
600, 600 coupons then past due and unpaid
had been stopped, and the cost of keeping
this large amount out of the Treasury had
been only $7,977 AZ, or about one fourth OF
~, IN III l.,
forget here in Virginia that though the de
cison of the Supreme Court, which stripped
Virginia of her sovereignty guaranteed by
the eleventh amendment to the COnstitu
ton, was made by majority of one in q
court of nine judges, and that a member OF
that court did not hesitate to say, with the
concurrence of three others, including the
Chief Justice, that it was the first time,
since the eleventh amendment was adopt
ed, in which State had been coerced by
Judicial proceedings at the instance of in
dividuals in general court, and in his
opinion none of these suits could be main
tanned, for the reason that they are in sun
and substance and effect suits against the
State of Virginia. Yet it has the binding
effect and force of decision unanimously
concurred in by a full ceurt, and by the
O'"AeuVioh IL 10 tuO oupiOAhO ioW VI oh>
land, and, if necessary, must be supported
by the President with the strong hand ot
Federal power. Ner do l see how the pro
hibition of the Federal Constitution-tha'
no State shall pass any law impairiDg the
obligation of contract-cau be evaded by
engrafting multiplying provision upon the
Constitution of the State. The prohibition
is upon the State without regard to tn,
form its laws may take, or the agencie,
which enact them. The obligation of {
contract can NO more be impaired by the
Constitution Of State than by an act of 1T
Legislature. Indeed, the point has beer
settled by the Supreme Court Of the United
States more than once-the very Language
in one of its decisions being that sit is wei
settled by the adjudications of this cour
that State can no more impair the obi
CATION OF a contract by adopting Consti
tuition than by passing law; in the eye 0
the constitutional inhibition they are sub
stantially the same thing"
In view of these facts / think it wise t.
recommend substitute for the existip,
laws so far as they refer to levying for take
for which con mans have been tendered -